I.T.O., V. Shri Murad Jiwani,

ITA 110/RAN/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2189 (ITAT-RANCHI)
• Duration Of Justice: 2 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 13-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEEPAK RAUSHAN SR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: RANCHI BENCH, RANCHI BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. PARTHA SARTHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 110/RAN/2013 ASSESSMENT YEAR: 2009-10 INCOME TAX OFFICER, WARD -2(3), JAMSHEDPUR VS. SH. MURAD JIWANI, C/O-SHABHAZ GARMENTS, SHOP NO. 107, ST. MILE ROAD, SAKCHI, JAMSHEDPUR. (PAN:ABOPJ0776B) (APPELLANT) (RESPONDENT) AND DEPARTMENT BY SH. DEEPAK RAUSHAN, SR. STANDING COUNSEL ASSESSEE BY NONE DATE OF HEARING 02.03.2016 DATE OF PRONOUNCEMENT 02.03.2016 O R D E R PER SHAMIM YAHYA, AM : THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A), DATED 29.10.2013 AND PERTAINS TO ASSESSMENT YEAR 20 09-10. 2. AT THE OUTSET, WE NOTE THAT THE TAX EFFECT IN T HIS CASE FILED BY THE REVENUE IS BELOW THE LIMIT OF RS. 10,00,000/- FIXED BY THE CBDT VIDE CIRCULAR NO. 21 OF 2015, DATED 10.12.2015, FOR NOT FILING APPEAL S BEFORE THE TRIBUNAL. THERE ARE CERTAIN EXCEPTIONS CARVED OUT I N THE SAID CIRCULAR BUT LD. DR COULD NOT POINT OUT THAT THIS A PPEAL FALLS UNDER 2 ITA NO. 110/RAN/2013 AY: 2009-10 ANY OF THE EXCEPTIONS MENTIONED IN THE SAID CIRCULA R. IN THESE CIRCUMSTANCES, THIS APPEAL FILED BY THE REVENUE STA NDS DISMISSED IN LIMINE ON ACCOUNT OF TAX EFFECT. THE DECISION IS PRONOUNCED IN THE OPEN COURT ON 2 ND MARCH, 2016. SD/- SD/- (PARTHA SARTHI CHAUDHURY) (SHA MIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 ND MARCH, 2016. RAJESH, SR.PS/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) - 5. THE DR, ITAT, RANCHI 6. GUARD FILE BY ORDER SR. P.S., ITAT, RANCHI